摘要
以2009—2017年我国A股上市商业银行为样本,实证检验了商业银行金融创新对会计信息质量的影响,以及公允价值计量在其中的作用机理。研究发现:金融创新能够提高商业银行会计信息的相关性,但会削弱会计信息的可靠性;金融创新扩大了公允价值计量的运用范围,提高了公允价值计量的运用层次;公允价值计量运用范围和运用层次在金融创新对商业银行会计信息质量的影响中起到了中介作用。该结果说明,金融创新与公允价值计量的运用是必要的,但需要通过优化银行治理、内部控制和外部监管等,保障金融创新的健康发展以及公允价值计量的真实可靠,从而提高商业银行的会计信息质量,促进资本市场的有效运行。
Taking China’s A-share listed commercial banks as samples from 2009 to 2017,this paper empirically examined the impact of financial innovation on the quality of accounting information of commercial banks and the mechanism of fair value measurement in this relationship.It is found that financial innovation has improved the relevance of the accounting information of commercial banks,while has weakened the reliability of the accounting information of commercial banks.Financial innovation also has expanded the application scope of fair value measurement and raised the application level of fair value measurement.Meanwhile,the application scope and level of fair value measurement play an intermediary role in above relationship.Study conclusion shows that financial innovation and the application of fair value measurement are both necessary,and it is important to ensure the healthy development of financial innovation and the authenticity&reliability of the fair value measurement of commercial banks by optimizing bank governance,internal control and external supervision,so as to comprehensively improve the accounting information quality of commercial banks and promote the effective operation of capital market.
作者
马文琪
吴秋生
MA Wen-qi;WU Qiu-sheng(Accounting institute,Shanxi University of Finance and Economics,Taiyuan 030006,China)
出处
《高等财经教育研究》
2019年第2期66-73,共8页
Journal of Higher Education Finance
关键词
金融创新
公允价值计量
会计信息质量
financial innovation
fair value measurement
accounting information quality